§ Mr. Wiggin
The Crown is exempt from general rates but contributions in lieu of rates are made by Her Majesty's Treasury in respect of defence establishments in the United Kingdom, whether they are occupied by United Kingdom or United States Forces. The estimated outturn for total contributions in 1981–82 for all defence premises is £107 million. Of this, approximately £5 million is attributable to premises occupied by the United States Forces. The contributions are made to the rating authorities in whose area the premises are situated. The Treasury's payments are made in accordance with Treasury Minutes. The Visiting Forces Order 1965 provides that Crown premises occupied by a visiting Force shall be treated for the purposes of rating law as an occupation by the Crown.